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FinlandTulli

2026 CBAM imports set the first certificate bill due in 2027

Tulli: emissions in 2026 imports fix how many paid CBAM certificates importers buy from February 2027; Q1–Q2 price was ~EUR 75, Q3 ~EUR 82.

By Taxxa AI OyPublished 14 October 2026

Tax

Industry: Across industries

Importers of CBAM goods are already accruing their first real bill: the emissions embedded in 2026 imports will decide how many paid CBAM certificates they must buy in 2027Tulli. Customs (Tulli) warns that the definitive phase, which began at the start of 2026 when imports became subject to authorisationTulli, turns into actual costs next yearTulli — and that importers should have priced it into financial planning already.

Since 1 January 2026, bringing CBAM goods into the EU requires an authorisation where the calendar-year import from outside the EU customs territory exceeds 50 tonnes. By September 2026 Tulli had received over 250 applications, and Finnish importers are described as actively seeking permits and well aware of the duty. Tulli carries a double role in Finland: besides normal customs supervision it is also the national competent authority, handling all practical official tasks — selling the paid certificates, granting authorisations, advising customers and intervening in faulty emissions calculations.

The arithmetic is fixed. An importer must acquire paid emissions certificates matching the product-specific embedded emissions of the CBAM goods brought in — one certificate per tonne of carbon-dioxide equivalent — with the certificate price tracking EU emissions-trading auction prices. In the first two quarters of 2026 one certificate cost around EUR 75, in the third quarter around EUR 82. Certificates for 2026 imports are bought retrospectively in 2027Tulli: the common EU marketplace opens in February 2027, and from 2027 certificates for that year's imports are bought quarterly. The 2026 certificate prices are set quarterly from the average of realised EU ETS auction prices, and each consignment is priced at the quarter in which the goods were imported.

CBAM covers certain iron and steel goods, iron ore, certain fertilisers and chemicals, certain aluminium goods, certain cement goods, hydrogen and electricity, and exists to prevent carbon leakage — emissions shifting outside the EU. The definitive-phase declaration duty is set in Regulation (EU) 2023/956 as amended: each authorised declarant files a CBAM declaration for the preceding calendar year, for the first time in 2027 for 2026Europa, and surrenders the corresponding certificates.

Legal basis: Regulation (EU) 2023/956 on the carbon border adjustment mechanism, as amended by Regulation (EU) 2025/2083; Tulli notice of 14 October 2026.

Importers above the 50-tonne threshold should verify their authorisation is in place, reconcile 2026 embedded-emissions data per consignment quarter, and budget the February 2027 certificate purchase.

Sources